The Mass Appraisal Of Real Estate Tax Base With The Hedonic Model Based On The Rough Set

After 2005,the real estate industry develops fast in China.With the increasing demands of investments and speculations,and the rigid demand for itself,the ratio of real estate industry in GDP is high gradually.It has important role in stimulating demands and local economic development,through it is the hidden trouble for economic imbalances,social instability and financial risks in recent years.Only the appropriate control of the government can it avoid the occurrence of market failure.In order not to impact the market,the regulation of property tax comes out.For the health of real estate market,we need to speed up the implementation of property tax bill and resolve the difficulties from tax system and technical.The core is to build the assessment system which is fair and practical.The first chapter is the literature review.It collects the methods of assessment of the real estate tax base.And I draw the conclusion that domestic and foreign scholars research focused on the innovation of the model.Secondly elaborate the problems and the research content:using rough set to improve the model.Finally sum up the research ideas and innovations in this paper.The second chapter is the core theory-hedonic price model.Overview of mass appraisal firstly,and introduce the mass appraisal technique,then basic valuation method for comparison study.On the premise of three assumptions,introduce the two theoretical basis of hedonic model.Then,by analyzing the balance of supply and demand,conclude that the market to achieve perfect balance point of view.Finally sum up the model’s advantages and disadvantages.The third chapter is to building the model.Based on the hedonic price model,I introduce the Rough set.I also determine the selection,quantitative methods and functions form for the hedonic price.The fourth chapter is the empirical analysis and inspection.Take the second-hand housing in Gulou District and Jinan District for example.I get a valid sample of 226,of which 176 modeled samples,50 tested samples.According to model building,I choose 53 variables,of which 8 quantified variables,44 main variables.Each variable has relevant instructions.Then use ROSSETA to analysis attribute’s important degree,excluding the three redundant attributes,house property variable reduced to six.The fifth chapter is model test.With SPSS,I make a multiple linear regression for the characteristics variables.By comparing the determination coefficient,conclude that rough set can be used to optimize the price model.Besides,I make a test from four levels:economic,statistics,econometrics and forecast effect.The sixth chapter is conclusions,recommendations and outlook.Based on the conclusion of full text,I analyze the inadequacies in this article and make my suggestions.